2016 (8) TMI 1196 - AT - Service Tax

Maintainability of appeal - It is the case of appellant that the nature of the work done by them falls under Works Contract , which was not taxable prior to 01.06.07 and that the disputed period is 2004-09 - Held that - appeal allowed by way of remand to the adjudicating authority, who shall decide the dispute denovo, as will be produced by appellant at the time of hearing - appeal allowed by way of remand.

Summary

The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal by remanding the case to the adjudicating authority for a fresh decision based on the ruling of the Hon'ble Supreme Court regarding the nature of the work done by the appellant falling under 'Works Contract'. The appellant has 60 days to appear before the authority with relevant documents. Stay application also disposed of.